https://www.taxtmi.com/caselaws?id=161199 The court classified sanitary napkins as toiletry articles for tax purposes, emphasizing their primary use for personal hygiene rather than medicinal or cosmetic purposes. Revision petition No. 8 was dismissed, while revision petition No. 9 was allowed, adjusting the tax treatment for the relevant assessment year and ordering refunds for any excess amounts collected within three months, without imposing costs. The decision clarified the classification criteria based on common understanding and primary use under tax laws. en-us Thu, 14 Mar 1996 00:00:00 +0530 Thu, 09 Jan 2014 16:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161199 The court classified sanitary napkins as toiletry articles for tax purposes, emphasizing their primary use for personal hygiene rather than medicinal or cosmetic purposes. Revision petition No. 8 was dismissed, while revision petition No. 9 was allowed, adjusting the tax treatment for the relevant assessment year and ordering refunds for any excess amounts collected within three months, without imposing costs. The decision clarified the classification criteria based on common understanding and primary use under tax laws. Case-Laws VAT and Sales Tax Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161199